Financial Accounting Theory, 8/e (Hardcover)

William R. Scott , Patricia O'Brien

Financial Accounting Theory, 8/e (Hardcover)
  • 出版商: Pearson FT Press
  • 出版日期: 2019-12-17
  • 定價: $1,280
  • 售價: 9.8 折 $1,254
  • 語言: 英文
  • 頁數: 654
  • ISBN: 013416668X
  • ISBN-13: 9780134166681

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相關主題

商品描述

本書序言

• The text reviews recent academic accounting research, with updated explanations and discussion of important papers added throughout the text. The text represents the current state of accounting-related theories, as published in major research journals up to about mid-2018.
• We have revised all chapters to improve the understandability of the exposition, discarding some redundant material, and further clarifying the discussion of numerous topics.
• The coverage of the Conceptual Framework (Chapter 3) has been updated to the 2018 IASB version, with references to it incorporated throughout the text. We have also updated references to new accounting standards (Chapter 7), several of which were at the exposure draft stage in the seventh edition.
• We have added numerous real-world examples to illustrate the theory. These are mostly Theory in Practice vignettes with some related problem material. They include Toshiba Corp. (Chapter 1), Home Capital Group (Chapters 3, 4, 6), vulture funds(Chapter 3), SEC EDGAR (Chapter 4), Inco. Ltd. (Chapter 7), Broadwind Energy Inc. (Chapter 7), Health South Corp. (Chapter 10), Barrick Gold Corp. {Chapter 10), Valeant Pharmaceuticals (Chapter 11).
• Theory in Practice vignette 3.2, regarding evidence that tone of MD&A predicts future earnings, is rewritten to bring out artificial intelligence implications. Additional examples of computerized textual analysis are added, including of analyst written reports (Chapter 5), effects of tone and sentiment on attribute framing (Chapter 6), and qualitative statements in earnings announcements (Chapter 12).
• We have updated problem material, changed numerical solutions, and added new problems.
• The discussion and illustration of reserve recognition accounting (Chapter 2), management discussion and analysis (Chapter 3), and the RBC compensation plan (Chapter 10) are updated.

本書特色

• Theory in Practice: These vignettes provide real-world cases that illustrate the theoretical concepts. Some are pursued further in end-of-chapter Questions and Problems.
• Examples: Numerical examples with detailed commentary about the method of solution make the theory more concrete, reinforcing students' learning.
• Figures: Each chapter begins with a schematic figure. The figure at the start of Chapter 1 shows the design of the book, and each subsequent chapter starts with a figure showing the design of that chapter.
• Questions and Problems: Each chapter except Chapter 1 ends with questions and problems that allow students to test, and sometime extend, their understanding of the chapter's contents.

商品描述(中文翻譯)

本書序言

- 本書回顧了最近的學術會計研究，並在全書中增加了更新的解釋和重要論文的討論。本書代表了會計相關理論的最新狀態，這些理論發表在主要研究期刊上，截至2018年中期左右。
- 我們已經修訂了所有章節，以提高表達的易懂性，刪除了一些多餘的內容，並進一步澄清了許多主題的討論。
- 概念框架（第3章）的內容已更新至2018年國際會計準則理事會版本，並在全書中引用。我們還更新了對新會計準則（第7章）的引用，其中有幾個在第七版時處於徵求意見稿階段。
- 我們添加了許多實際案例來說明理論。這些主要是實踐中的理論節錄，其中包含一些相關的問題材料。它們包括東芝公司（第1章），Home Capital Group（第3、4、6章），禿鷹基金（第3章），SEC EDGAR（第4章），Inco. Ltd.（第7章），Broadwind Energy Inc.（第7章），Health South Corp.（第10章），Barrick Gold Corp.（第10章），Valeant Pharmaceuticals（第11章）。
- 關於MD&A語調預測未來盈利的證據的實踐中的理論節錄3.2已重寫，以凸顯人工智能的影響。添加了更多的計算機化文本分析示例，包括分析師撰寫的報告（第5章），語調和情感對屬性框架的影響（第6章）以及盈利公告中的定性陳述（第12章）。
- 我們更新了問題材料，更改了數值解答，並添加了新的問題。
- 對儲備認列會計（第2章），管理討論和分析（第3章）以及RBC薪酬計劃（第10章）的討論和說明已更新。

本書特色

- 實踐中的理論節錄：這些節錄提供了實際案例，以說明理論概念。其中一些在章末的問題和問題中進一步探討。
- 實例：數值實例並附有詳細的解決方法說明，使理論更具體，加強學生的學習。
- 圖表：每章開始時都有一個示意圖。第1章開始的圖表顯示了本書的設計，每個後續章節都以顯示該章節設計的圖表開始。
- 問題和問題：除第1章外，每章都以問題和問題結束，讓學生測試並擴展對該章內容的理解。

作者簡介

William Scott received his B. Comm. from Carleton University, and his M.B.A and Ph.D. from the School of Business, University of Chicago. He is a Fellow of Chartered Professional Accountants Ontario. His research has been published in the Journal of Accounting Research, Contemporary Accounting Research,. Journal of Business Finance & Accounting, and several other academic journals. He has served on the editorial boards of Journal of Accounting Research, Contemporary Accounting Research, and The Accounting Review; and served a term as Editor of Contemporary Accounting Research. Professor Scott received the 1988 CAAA Award for Distinguished Contribution to Accounting Thought and the CAAA 2005 L.S. Rosen Award for Outstanding Contribution to Canadian Accounting Education. He has taught at Carleton University, University of Chicago, Queen's University at Kingston, University of British Columbia, and University of Waterloo and is now Distinguished Emeritus Professor at University of Waterloo.

Patricia C. O'Brien is the EY Professor at the School of Accounting & Finance, University of Waterloo. Her research, on topics concerning financial analysts, financial reporting standards, and information in capital markets, is published in many of the premier accounting journals. In 2009, Professor O'Brien received the CAAA Haim Falk Award for Distinguished Contribution to Accounting Thought. She currently serves on the Academic Advisory Council to Canada's Accounting Standards Board. She has served as Editor-in-Chief of Contemporary Accounting Research (CAR), and on the editorial boards of CAR, the Journal of Accounting Research, The Accounting Review, and the Journal of Accounting and Public Policy. She holds an A.B. degree cum laude in mathematics from Cornell University, and earned her M.B.A. and Ph.D. degrees at the University of Chicago. Prior to joining Waterloo, Professor O'Brien was a faculty member at the University of Rochester, Massachusetts Institute of Technology, the University of Michigan, London Business School, and York University. She has held visiting appointments at the Helsinki School of Economics, the University of Chicago, Stanford University, and the University of Amsterdam, as well as in the Office of the Chief Economist of the Ontario Securities Commission.

作者簡介(中文翻譯)

William Scott在Carleton大學獲得商業學士學位，並在芝加哥大學商學院獲得工商管理碩士和博士學位。他是安大略特許專業會計師學會的會士。他的研究成果發表在《會計研究期刊》、《當代會計研究》、《商業金融與會計期刊》等多個學術期刊上。他曾擔任《會計研究期刊》、《當代會計研究》和《會計評論》的編輯委員會成員，並擔任《當代會計研究》的編輯。Scott教授獲得了1988年加拿大會計學會（CAAA）杰出會計思想貢獻獎和2005年CAAA L.S. Rosen杰出加拿大會計教育貢獻獎。他曾在Carleton大學、芝加哥大學、皇后大學、英屬哥倫比亞大學和滑鐵盧大學任教，現任滑鐵盧大學杰出名譽教授。

Patricia C. O'Brien是滑鐵盧大學會計與金融學院的EY教授。她的研究主題涉及金融分析師、財務報告準則和資本市場信息，在許多頂尖會計期刊上發表。2009年，O'Brien教授獲得了CAAA Haim Falk杰出會計思想貢獻獎。她目前擔任加拿大會計準則委員會的學術顧問委員會成員。她曾擔任《當代會計研究》的主編，並擔任《當代會計研究》、《會計研究期刊》、《會計評論》和《會計與公共政策期刊》的編輯委員會成員。她在康奈爾大學獲得數學學士學位（榮譽畢業），並在芝加哥大學獲得工商管理碩士和博士學位。在加入滑鐵盧大學之前，O'Brien教授曾在羅切斯特大學、麻省理工學院、密歇根大學、倫敦商學院和約克大學擔任教職。她曾在赫爾辛基經濟學院、芝加哥大學、斯坦福大學和阿姆斯特丹大學以及安大略證券委員會首席經濟學家辦公室擔任訪問學者。

目錄大綱

1 Introduction
2 Accounting Under Ideal Conditions
3 The Decision-usefulness Approach to Financial Reporting
4 Efficient Securities Markets
5 The Value Relevance of Accounting Information
6 The Valuation Approach to Decision Usefulness
7 Valuation Applications
8 Efficient Contracting Theory and Accounting
9 An Analysis of Conflict
10 Executive Compensation
11 Earnings Management
12 Standard Setting: Economic Issues
13 Standard Setting: Political Issues

目錄大綱(中文翻譯)

1. 引言
2. 理想條件下的會計
3. 財務報告的決策有用性方法
4. 有效的證券市場
5. 會計資訊的價值相關性
6. 決策有用性的估值方法
7. 估值應用
8. 有效契約理論與會計
9. 衝突分析
10. 高階主管薪酬
11. 盈餘管理
12. 標準設定：經濟議題
13. 標準設定：政治議題

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